Khums

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Sunni Six Articles of Belief God Prophets Holy books Angels The Last Judgement Predestination Five Pillars of Islam Shahada Salah Sawm Zakat Hajj Sunni theological traditions Ahl al-Hadith Atharism1 Ilm al-Kalam Ash'arism2 Maturidism3 Mu'tazilism
Shi'a Theology of the Twelvers4,5 Tawhid Adalah Prophecy Imamah Qiyamah Ancillaries of the Faith Salah Sawm Zakat Hajj Khums Jihad Commanding what is just Forbidding what is evil Tawalla Tabarra Seven pillars of Ismailism6 Walayah Tawhid Salah Zakat Sawm Hajj Jihad Theology of the Zaydis
Muhakkima Theology of the Ibadis
Other variants Taṣawwuf7 Liberal and progressive Islam (Quraniyya) Ahmadiyya Nation of Islam
Including: 1 Hanbali school Zahiri school 2 Maliki school Shafi'i school 3 Hanafi school 4 Usuli school, Akhbari school Shaykhi school 5 Alawi Alevi 6 Nizari Mustaali (Dawoodi Bohra, Sulaymani Bohra Alavi Bohra) 7 Various Ṭarīqah  Islam portal
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Part of a series on Shia Islam
Twelver Shi'ism
The Fourteen Infallibles Muhammad Fatimah The Twelve Imams Ali Hasan Husayn al-Sajjad al-Baqir al-Sadiq al-Kazim ar-Rida al-Taqi al-Naqi al-Askari al-Mahdi
Principles Monotheism Justice Prophethood Imamate Judgement Day
Other beliefs Imamate of the Family Angels Mourning of Muharram Intercession Occultation Wilayat al-Faqih Usul al-fiqh Ijtihad Taqlid Irfan
Practices Salat Sawm Hajj Zakat Khums Jihad Amr bi-l maʿrūf Nahy ani l-Munkar Tawalli Tabarri
Other practices Mourning of Muharram Arba'een Pilgrimage Intercession
Holy cities Mecca Medina Najaf Karbala Mashhad Jerusalem Samarra Kadhimiya Qom
Groups Ja'fari Usuli Akhbari Alevi Shaykhi
Other related sects and groups Alawites Sufism and Alevism Qizilbash Safaviyya Bektashism and folk religion Malamatiyya Qalandariyya Hurufism Bektashism Rifa`i Galibi Ni'matullāhī
Scholarship Law Marja' (list) Hawza Ayatollah (list) Allamah Seghatoleslam Hojatoleslam Ijtihad
Hadith collections The Four Books Kitab al-Kafi Man La Yahduruhu al-Faqih Tahdhib al-Ahkam Al-Istibsar Other hadith collections Book of Sulaym ibn Qays Bihar al-Anwar Wasā'il al-Shīʿa Reality of Certainty Nahj al-Balagha Mafatih al-Jinan Al-Sahifa al-Sajjadiyya Al-Amali
Sources of ijtihad and jurisprudence Qur'an Hadiths of The Infallibles Consensus Reason
Related topics List of Twelver Shia books Criticism of Twelver Shi'ism
Shia Islam portal
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In Islam, khums (Arabic: خُمْس Arabic pronunciation: [xums], literally 'one fifth') refers to the required religious obligation of any Muslims to pay 20% of their acquired wealth from certain sources toward specified causes. It is treated differently in Shia and Sunni Islam. This tax is paid to the imam, caliph or sultan, representing the state of Islam,^[1][2] for distribution between the orphans, the needy, the [stranded] traveler, and the descendants of Islamic prophet Muhammad.^[3][4][5] In some jurisdictions, khums is paid on minerals extracted in regions under the control of the state. Khums separate from other Islamic taxes such as zakat and jizya.^[1][6]

In Sunni Islam, the scope of khums tax has been the spoils of war (Arabic: الْغَنيمَة, romanized: al-ghanim). In Shia Islam, the scope of khums tax includes spoils of war, objects obtained from the sea (al-ghaws), treasure (al-kanz), mineral resources (al-ma'adin), business profits (arbaah al-makaasib), lawful (al-halaal) gain which has become mixed with unlawful (al-haraam), and the sale of land to a dhimmi.^[2][7]